Effect of transparency on municipal revenues and expenditures in Spain

  1. JAVIER CIFUENTES-FAURA 1
  2. MIHAELA SIMIONESCU 2
  1. 1 Universidad de Murcia
    info

    Universidad de Murcia

    Murcia, España

    ROR https://ror.org/03p3aeb86

  2. 2 Institute for Economic Forecasting of the Romanian Academy
Zeitschrift:
Rect@: Revista Electrónica de Comunicaciones y Trabajos de ASEPUMA

ISSN: 1575-605X

Datum der Publikation: 2022

Ausgabe: 23

Nummer: 2

Seiten: 89-93

Art: Artikel

DOI: 10.24309/RECTA.2022.23.2.01 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Andere Publikationen in: Rect@: Revista Electrónica de Comunicaciones y Trabajos de ASEPUMA

Ziele für nachhaltige Entwicklung

Zusammenfassung

La transparencia es fundamental para una gestión eficiente de las finanzas de los gobiernos. En este trabajo se examina la conexión entre los ingresos, los gastos y el nivel de transparencia de los municipios españoles. Se utiliza una metodología de datos de panel, el test de causalidad de Juodis, Karavias y Sarafidis y una mezcla de ANOVA/proceso de Dirichlet dependiente lineal. Los resultados muestran un impacto positivo del desempleo y los impuestos directos sobre el índice de transparencia. Hay una causalidad bidireccional entre los impuestos directos y el índice de transparencia. La transparencia tiene un impacto positivo sobre los impuestos directos y un impacto negativo sobre los impuestos indirectos.

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